Civic Intelligence

Lassen College Foundation Inc

EIN 94-2450784 • 501(c)3 • Susanville, CA

Profile

The nbsp;foundation nbsp;provides nbsp;financial nbsp;support nbsp;for nbsp;college nbsp;programs nbsp;student nbsp;aid nbsp;and nbsp;provides nbsp;scholarships

30 South Roop StreetSusanville, CA 96130-4336

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.32x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

10th percentile

-30%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

436%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$524,339

Down $223,256 (-30%) from 2023

Liabilities

Down

$80,799

Down $316,739 (-80%) from 2023

Net Assets

Up

$443,540

Up $93,483 (+27%) from 2023

Revenue

Up

$250,464

Up $203,775 (+436%) from 2023

Expenses

Up

$151,371

Up $66,813 (+79%) from 2023

Net Income

Up

$99,093

Up $136,962 (+362%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $497,189Liabilities 2011: $68,647Net Assets 2011: $428,5422011Assets 2012: $549,628Liabilities 2012: $44,972Net Assets 2012: $504,6562012Assets 2013: $446,726Liabilities 2013: $266,879Net Assets 2013: $179,8472013Assets 2014: $395,681Liabilities 2014: $68,591Net Assets 2014: $327,0902014Assets 2015: $455,593Liabilities 2015: $194,540Net Assets 2015: $261,0532015Assets 2016: $395,680Liabilities 2016: $166,020Net Assets 2016: $229,6602016Assets 2017: $508,235Liabilities 2017: $81,194Net Assets 2017: $427,0412017Assets 2018: $562,505Liabilities 2018: $59,261Net Assets 2018: $503,2442018Assets 2019: $545,339Liabilities 2019: $72,431Net Assets 2019: $472,9082019Assets 2020: $573,358Liabilities 2020: $144,359Net Assets 2020: $428,9992020Assets 2021: $739,102Liabilities 2021: $270,705Net Assets 2021: $468,3972021Assets 2022: $794,210Liabilities 2022: $402,488Net Assets 2022: $391,7222022Assets 2023: $747,595Liabilities 2023: $397,538Net Assets 2023: $350,0572023Assets 2024: $524,339Liabilities 2024: $80,799Net Assets 2024: $443,5402024

Highlighted filing

2024

Assets$524,339
Liabilities$80,799
Net Assets$443,540

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2011: $133,062Expenses 2011: $124,044Net Income 2011: $9,0182011Revenue 2012: $121,469Expenses 2012: $45,355Net Income 2012: $76,1142012Revenue 2013: $113,215Expenses 2013: $438,024Net Income 2013: -$324,8092013Revenue 2014: $89,903Expenses 2014: $113,910Net Income 2014: -$24,0072014Revenue 2015: $130,023Expenses 2015: $197,945Net Income 2015: -$67,9222015Revenue 2016: $116,287Expenses 2016: $172,802Net Income 2016: -$56,5152016Revenue 2017: $261,629Expenses 2017: $79,694Net Income 2017: $181,9352017Revenue 2018: $86,313Expenses 2018: $21,758Net Income 2018: $64,5552018Revenue 2019: $74,858Expenses 2019: $108,152Net Income 2019: -$33,2942019Revenue 2020: $157,980Expenses 2020: $187,999Net Income 2020: -$30,0192020Revenue 2021: $233,691Expenses 2021: $172,296Net Income 2021: $61,3952021Revenue 2022: $79,070Expenses 2022: $140,788Net Income 2022: -$61,7182022Revenue 2023: $46,689Expenses 2023: $84,558Net Income 2023: -$37,8692023Revenue 2024: $250,464Expenses 2024: $151,371Net Income 2024: $99,0932024

Highlighted filing

2024

Revenue$250,464
Expenses$151,371
Net Income$99,093

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.24$0.81$4.44$2.50$1.51$0.99
2023Detailed filing. Detailed filing data is available for this year.$7.48$3.98$3.50$0.47$0.85$0.38
2022Detailed filing. Detailed filing data is available for this year.$7.94$4.02$3.92$0.79$1.41$0.62
2021Detailed filing. Detailed filing data is available for this year.$7.39$2.71$4.68$2.34$1.72$0.61
2020Summary only. Only limited summary data is available for this year.$5.73$1.44$4.29$1.58$1.88$0.30
2019Detailed filing. Detailed filing data is available for this year.$5.45$0.72$4.73$0.75$1.08$0.33
2018Detailed filing. Detailed filing data is available for this year.$5.63$0.59$5.03$0.86$0.22$0.65
2017Detailed filing. Detailed filing data is available for this year.$5.08$0.81$4.27$2.62$0.80$1.82
2016Detailed filing. Detailed filing data is available for this year.$3.96$1.66$2.30$1.16$1.73$0.57
2015Detailed filing. Detailed filing data is available for this year.$4.56$1.95$2.61$1.30$1.98$0.68
2014Summary only. Only limited summary data is available for this year.$3.96$0.69$3.27$0.90$1.14$0.24
2013Summary only. Only limited summary data is available for this year.$4.47$2.67$1.80$1.13$4.38$3.25
2012Summary only. Only limited summary data is available for this year.$5.50$0.45$5.05$1.21$0.45$0.76
2011Summary only. Only limited summary data is available for this year.$4.97$0.69$4.29$1.33$1.24$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$254,499
Mission and Program Overview

Mission

The foundation provides financial support for college programs and student aid and provides scholarships.

The lassen college foundation supports the lassen college mission of providing outstanding programs for all those pursuing higher education goals through student scholarships support and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$236,564$236,564→ $0
Cash and Non-Interest-Bearing Accounts$432,000$236,354▼ $195,646
Land, Buildings, and Equipment, Net$32,537$18,881▼ $13,656
Investments in Publicly Traded Securities$8,277$18,319▲ $10,042
Accounts Receivable$35,941$10,941▼ $25,000
Prepaid Expenses and Deferred Charges-$3,207-
Savings and Temporary Cash Investments$2,276$73▼ $2,203
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$747,595$524,339▼ $223,256
Liabilities
Accounts Payable and Accrued Expenses$385,538$45,799▼ $339,739
Grants Payable$12,000$35,000▲ $23,000
Total Liabilities$397,538$80,799▼ $316,739
Net Assets / Fund Balance
Net Assets With Donor Restrictions$241,941$248,433▲ $6,492
Net Assets Without Donor Restrictions$108,116$195,107▲ $86,991
Total Net Assets Fund Balance$350,057$443,540▲ $93,483
Total Liabilities and Net Assets / Fund Balance$747,595$524,339▼ $223,256

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$16,161$198,691$214,852
Equipment$2,720$22,496$25,216
Investment Program Related Org$66,564--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$236,564---$236,564
2022$236,564---$236,564
2021$236,564---$236,564
2020$236,564---$236,564
2019$236,564---$236,564
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sophia WagesPresident
Morgan NugentVice President
Louis HamiltonDirector
Jenna DucasseChief Financial Officer
Carie CamachoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$116,852
Program Service Revenue
$0
Investment Income
$53,538
Other Revenue
$80,074
All Other Contributions
$116,852
Change in Net Assets
$99,093

Audited Revenue Reconciliation

Revenue per Audited Statements
$250,464
Total Revenue per Audited Statements
$250,464
Total Revenue per Form 990
$250,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$117,349
Other Expenses$34,022
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$83,349--$83,349
Grants to Domestic Individuals$34,000--$34,000
Fees for Services Accounting-$11,127-$11,127
Depreciation Depletion$10,206--$10,206
Insurance-$2,796-$2,796
Fees for Services Legal-$2,261-$2,261
Office Expenses-$241-$241
Interest-$140-$140
Other Expenses$900$26-$26
Total Functional Expenses$128,455$22,916$0$151,371

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$151,371
Total Expenses per Audited Statements$151,371
Total Expenses per Form 990$151,371
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lassen Community CollegeSusanville, CA-Program Support.$83,349
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,854
Fundraising Direct Expenses$4,035
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

The president is authorized by the governing board to review and sign the 990 prior to filing. Any member of the governing board may review the 990.

Part VI, Section B, Line 12C

The foundation requires each board member to sign an annual statement of compliance.

Part VI, Section B, Line 15A

The foundation contracts with the lassen community college for management resources.

Part VI, Section C, Line 19

Copies of documents are available by mail or e-mail upon request.

Part VII, Line 1A(B)

Meetings preparation and setting agenda.

Part VII, Line 1A(B)

MEETINGS.

Part VII, Line 1A(B)

MEETINGS.

Part VII, Line 1A(B)

MEETINGS.

Part VII, Line 1A(B)

Meetings and assistance to president.

Filing and Contact Details

Filer

Filer Name
Lassen College Foundation Inc
EIN
94-2450784
Phone
5303100303
Address
30 SOUTH ROOP STREET, SUSANVILLE, CA 96130-4336

Signing Officer

Name
Sophia Wages
Title
President
Phone
5302573402
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sophia Wages
Formed
1977
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Carol Jean Curry CPA
Address
30 SOUTH ROOP ST, SUSANVILLE, CA 96130-4336
Preparer
Carol Jean Curry
Phone
5303100303
Supplemental Narrative

Additional Explanations

Part XI, Line 9

Net loss from liquidation of subsidiary corporation. The susidiary corporation provided scholatship funds to the foundation by providing facilities rent. The rent was unrelated business income due to the relationship of the subsidiary to the foundation. The foundation now uses an unrelated third party for rent income to provide scholarships funding through rent income.

Part XII, Line 2C

The foundation is audited as a component unit of the lassen community college.

Financial Statement Notes

Part V, line 4

Usd 170000 are permanent endowment funds used for agricultural scholarships. Usd 66564 are california community college quasi endowment funds usded for scholarships.

Raw XML AppendixShowing 400 of 432 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03207
IRS990/PrincipalOfficerNm0SOPHIA WAGES
IRS990/PriorPeriodAdjustmentsAmt0-590
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION SUPPORTS STUFENTS THROUGH DIRECT SCHOLARSHIPS. RENTAL INCOME AND RESTRICTED CONTRIBUTIONS SPECIFIED FOR THAT PURPOSE ARE USED FOR FUNDING SCHOLARSHIPS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt045106
IRS990/ProgSrvcAccomActy2Grp/GrantAmt034000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt034000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt041179
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt027721
IRS990/PYInvestmentIncomeAmt02464
IRS990/PYOtherExpensesAmt056837
IRS990/PYOtherRevenueAmt03046
IRS990/PYRevenuesLessExpensesAmt0-37869
IRS990/PYTotalExpensesAmt084558
IRS990/PYTotalRevenueAmt046689
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt099093
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt075255
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt083349
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0116852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt041179
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt038780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt042056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt053767
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0292634
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt083083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01523
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04033
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt079
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt091729
IRS990ScheduleA/PublicSupportCY170Pct00.4188
IRS990ScheduleA/PublicSupportPY170Pct00.3568
IRS990ScheduleA/PublicSupportTotal170Amt0292634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0116852
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt041179
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt038780
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt042056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt053767
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0292634
IRS990ScheduleA/TotalSupportAmt0698769
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt034943
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0179253
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0100210
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0314406
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00281
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0236564
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0236564
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0236564
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0236564
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0236564
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0236564
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0236564
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0236564
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0236564
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0236564
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt02720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022496
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025216
IRS990ScheduleD/ExpensesSubtotalAmt0151371
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0170000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt166564
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CERTIFICATES OF DEPOSIT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1COMMUNITY COLLEGE POOLED FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016161
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0198691
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0214852
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00719
IRS990ScheduleD/RevenueSubtotalAmt0250464
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0USD 170000 ARE PERMANENT ENDOWMENT FUNDS USED FOR AGRICULTURAL SCHOLARSHIPS. USD 66564 ARE CALIFORNIA COMMUNITY COLLEGE QUASI ENDOWMENT FUNDS USDED FOR SCHOLARSHIPS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, line 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018881
IRS990ScheduleD/TotalExpensesPerForm990Amt0151371
IRS990ScheduleD/TotalRevenuePerForm990Amt0250464
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0250464
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0151371
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt034000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt084
IRS990ScheduleI/RecipientTable/CashGrantAmt083349
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LASSEN COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0161644590
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 3000
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SUSANVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0961303000
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION USES THE LASSEN COMMUNITY COLLEGE FINANCIAL AIDE DEPARTMENT RECORDS TO MONITOR GRANTS AND FINANCIAL ASSISTANCE AND TO DETERMIN STUDENT ELIGIBILITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I , Line 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT IS AUTHORIZED BY THE GOVERNING BOARD TO REVIEW AND SIGN THE 990 PRIOR TO FILING. ANY MEMBER OF THE GOVERNING BOARD MAY REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION REQUIRES EACH BOARD MEMBER TO SIGN AN ANNUAL STATEMENT OF COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION CONTRACTS WITH THE LASSEN COMMUNITY COLLEGE FOR MANAGEMENT RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF DOCUMENTS ARE AVAILABLE BY MAIL OR E-MAIL UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEETINGS PREPARATION AND SETTING AGENDA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEETINGS AND ASSISTANCE TO PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9NET LOSS FROM LIQUIDATION OF SUBSIDIARY CORPORATION. THE SUSIDIARY CORPORATION PROVIDED SCHOLATSHIP FUNDS TO THE FOUNDATION BY PROVIDING FACILITIES RENT. THE RENT WAS UNRELATED BUSINESS INCOME DUE TO THE RELATIONSHIP OF THE SUBSIDIARY TO THE FOUNDATION. THE FOUNDATION NOW USES AN UNRELATED THIRD PARTY FOR RENT INCOME TO PROVIDE SCHOLARSHIPS FUNDING THROUGH RENT INCOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THE FOUNDATION IS AUDITED AS A COMPONENT UNIT OF THE LASSEN COMMUNITY COLLEGE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0747595
IRS990/TotalAssetsEOYAmt0524339
IRS990/TotalAssetsGrp/BOYAmt0747595
IRS990/TotalAssetsGrp/EOYAmt0524339
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0116852
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022916
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0128455
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151371
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0397538
IRS990/TotalLiabilitiesEOYAmt080799
IRS990/TotalLiabilitiesGrp/BOYAmt0397538
IRS990/TotalLiabilitiesGrp/EOYAmt080799
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350057
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0443540
IRS990/TotalProgramServiceExpensesAmt0128455
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128793
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0250464
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0747595
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0524339
IRS990/TransactionWithControlEntInd00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0478-2000 HWY 139
IRS990/USAddress/CityNm0SUSANVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096130
IRS990/VotingMembersGoverningBodyCnt05

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